Showing 1 - 10 of 2,951
This study examines the economic consequences of voluntary disclosures for investment forecasts. Using Japanese data, I examine whether voluntary disclosure of management forecasts of capital investments and research and development investments is related to the cost of capital in the same and...
Persistent link: https://www.econbiz.de/10012856284
Purpose: The goal of the paper is to analyse the motives that determine the propensity of companies of both developed and developing countries to engage in earnings management on the basis of accounting treatment of R&D costs.Methodology: The final sample analyzed in the paper includes 47...
Persistent link: https://www.econbiz.de/10012859016
answered. -- Intangible capital ; rate of return ; firm-level profitability …
Persistent link: https://www.econbiz.de/10003974686
positively influences labor productivity, sales and profitability, but also that these effects diminish over time …
Persistent link: https://www.econbiz.de/10013159772
changes in current and future profitability. We also find a positive relation between efficiency changes and contemporaneous … predictive power of changes in efficiency for future changes in profitability. Finally, we show that our measures of operational …
Persistent link: https://www.econbiz.de/10012906019
Purpose–This study examines the impact of oil price volatility on firm profitability. As Shariah-compliant firms … listed on Gulf Cooperation Council stock exchanges from 2005 to 2019. In evaluating the oil price volatility–profitability … volatility significantly depresses firm profitability. In addition, Shariah-compliant firms are more significantly affected by …
Persistent link: https://www.econbiz.de/10013222952
This study, which analysed the profitability of 42 reinsurers in Sub-Saharan Africa from 1991 to 2020, revealed that …, and operational efficiency affect the profitability in these companies. This study is quantitative and dynamic using … to remain highly competitive and boost their premium growth such that their profitability is sustained. Also, there …
Persistent link: https://www.econbiz.de/10014431917
Persistent link: https://www.econbiz.de/10003419513
; trading strategy ; profitability of recommendations … recommendation profitability (Loh and Mian (2006)). Differentiating between "able" and "lucky" analysts we suggest an implementable …, i.e. look-ahead bias free, trading strategy that yields annual excess returns of 11.5% before transactions costs during …
Persistent link: https://www.econbiz.de/10008696828
Persistent link: https://www.econbiz.de/10009423569